§ 47:297.13 — Tax deduction; employment of certain qualified disabled individuals;

Louisiana § 47:297.13

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§297.13. Tax deduction; employment of certain qualified disabled individuals;
requirements; limitations
A.(1) There shall be allowed a deduction from income taxes imposed by this Chapter
for each taxpayer who provides continuous employment to a qualified disabled individual
within Louisiana. A taxpayer shall be eligible to claim the deduction provided for in this
Section after employing a qualified individual with a disability for four continuous months
for no less than an average of twenty hours a week at a rate comparable to and in the same
setting as other employees of the taxpayer performing the same or similar task.
(2) For purposes of this Section, the term "qualified individual with a disability" shall
mean the following:
(a) A person with a severe, chronic disability that is attributable to an intellectual or
physical impairment or combination of intellectual and physical impairments that is
manifested before the person reaches the age of twenty-two and is likely to continue
indefinitely which results in substantial functional limitations in three or more major areas
of life activity, including but not limited to self-care, receptive and expressive language,
learning, mobility, self-direction, capacity for independent living, and economic self-sufficiency. A qualified individual with a disability, as defined in this Subparagraph, shall
include an individual who has been determined to be eligible for and is receiving services
through the office for citizens with developmental disabilities. A qualified individual with
a disability shall also include an individual who receives facility-based vocational or pre-vocational services through the Home and Community Based Waiver programs, including
the New Opportunities Waiver, Supports Waiver, and Residential Options Waiver.
(b) An individual with a service-connected disability rating of fifty percent or more
as designated by the United States Department of Veterans Affairs. A qualified individual
with a service-connected disability, as defined in this Subparagraph, shall include an
individual who receives facility-based vocational or pre-vocational services through the
Home and Community Based Waiver programs, including the New Opportunities Waiver,
Supports Waiver, and Residential Supports Waiver.
B. The amount of the income tax deduction shall be equal to fifty percent of the
gross wages paid to a qualified disabled individual during the individual's first four
continuous months of employment and thirty percent of the gross wages paid to the qualified
individual with a disability during each subsequent continuous month of employment. The
taxpayer shall be entitled to the deduction for each qualified individual with a disability the
taxpayer employs each taxable year; however, there shall be no more than one hundred
employees for which the deduction is allowed program wide. The Department of Revenue
and the Louisiana Department of Health shall approve applications claiming the deduction
and may promulgate rules and regulations pursuant to the Administrative Procedure Act in
consultation with the Department of Veterans Affairs for the purpose of implementing the
provisions of this Section. The Louisiana Department of Health shall maintain records
indicating the limit of one hundred employees eligible for this deduction. The rules and
regulations may include provisions requiring taxpayers to submit documentation with their
returns or to specifically retain records that will enable the department to determine the
taxpayer's eligibility for and amount of the tax deduction claimed under this Section. To the
extent practicable, the deductions shall be apportioned equitably to employers who are
geographically representative of all portions of the state.
C. The taxpayer claiming this deduction shall maintain all records necessary to verify
that the employer and the qualified individual with a disability for which the taxpayer is
claiming the deduction meets all of the requirements as provided for in this Section.
D. The Louisiana Department of Health shall monitor the implementation and
operation of the provisions of this Section. The Louisiana Department of Health shall also
provide a written evaluation of the program and its effectiveness in generating employment
opportunities for individuals with intellectual or developmental disabilities or individuals
with service-connected disabilities, as well as whether there was any savings in Medicaid
waiver expenditures.

Legislative History

Acts 2015, No. 117, §1, eff. June 19, 2015.